Source : Webster's Revised Unabridged Dictionary (1913)

Panel \Pan"el\, v. t. [imp. & p. p. {Paneled}or {Panelled}; p.
   pr. & vb. n. {Paneling} or {Panelling}.]
   To form in or with panels; as, to panel a wainscot.

Paneling \Pan"el*ing\, n.
   A forming in panels; panelwork. [Written also {panelling}.]

Source : WordNet®

paneling
     n : a panel or section of panels in a wall or door [syn: {panelling},
          {pane}]